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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Accounting Policies and Coding: Accounting Policy Statements Policies and Procedures (Numerical)

Document Index Title Issued Updated
A.010
Benefits Proportional by Method of Finance (APS 011)

Nov 22, 2005

Oct 20, 2017
A.012
Capital Budget Rider Appropriations (APS 026)

Nov 22, 2005

Sep 8, 2017
A.013
Correcting Bookkeeping and Cost Allocation Entries (APS 021)

Nov 22, 2005

Aug 18, 2017
A.014
Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)

Nov 22, 2005

Aug 18, 2017
A.015
Deposit of Sales Taxes Collected by State Agencies (APS 008)

Nov 22, 2005

Aug 18, 2017
A.016
Revenue Deposits Intended to Increase Appropriation Authority (APS 007)

Nov 22, 2005

Aug 18, 2017
A.017
Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)

Nov 22, 2005

Aug 18, 2017
A.019
Encumbrance Report and Lapsing of Appropriations (APS 018)

Nov 22, 2005

Sep 22, 2017
A.021
Sources of Revenue Required to Pay Benefit Cost (APS 001)

Nov 22, 2005

Oct 20, 2017
A.028
Interagency Payments and Receipts for Goods and Services (APS 014)

Nov 22, 2005

Aug 18, 2017
A.033
Refunding Deposits (APS 013)

Oct 31, 2005

Aug 18, 2017
A.034
Reimbursing Retirement Contributions and Insurance Premiums (APS 005)

Nov 22, 2005

Aug 18, 2017
A.035
Reimbursements for Unemployment Compensation Payments (APS 003)

Nov 22, 2005

Sep 8, 2017
A.042
Salary Benefit Appropriation Allocations (APS 019)

Nov 22, 2005

Dec 15, 2017
A.044
Travel Advance Account and Petty Cash Account (APS 010)

Nov 22, 2005

Sep 8, 2017
C.001
Accounting for Uncollectible Accounts (APS 027)

Nov 22, 2005

Sep 8, 2017
E.037
Reporting of State Debts and Hold Offset Procedures (APS 028)

Nov 28, 2005

Sep 8, 2017
J.001
Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)

Nov 22, 2005

Aug 18, 2017
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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